随着科学技术的发展，计算机数据处理技术在会计领域已得到了广泛应用。企业在建立了电算化会计系统后，会计基本上从单纯的手工记账、算账、报账中解脱出来，会计核算的准确性和可靠性得到了很大提高，但是，它也为企业内部控制带来了新的问题和挑战。本文主要分析了会计电算化对内部控制的影响及由此产生的问题，并在此基础上探讨了电算化系统下内部控制的应对措施。
近年来，我国十分重视对内部控制的研究，并发布了一系列规范和指导意见，促进了企业内部控制的建立和完善。但是，会计电算化的发展又给内部控制带来了新的问题和挑战。因此，建立会计电算化下的内部控制显得尤为重要。
论文关键词：会计电算化 内部控制 措施
顺便把 ‘内容摘要’也翻译下吧 谢谢
With the development of science and technology，The computer data processing technology in the accounting field has been widely used. Companies established in computerized accounting system, accounting basically from pure manual accounting, accounts, reimbursement, accounting for the accuracy and reliability of improved, but it also for enterprise internal control brought new problems and challenges. This paper mainly analyses the accounting computerization of internal control and the impact of the problem, and on the basis of computerized systems is discussed under the internal control measures.
In recent years, China attaches great importance to the research of internal control, and released a series of standards and guidelines to promote the enterprise, establish and perfect the internal control. However, the development of accounting computerization and internal control brought new problems and challenges. Therefore, establishing the accounting computerization of internal control is particularly important.
Key words: computerized accounting internal control measures
In recent years, China attaches great importance to the research of internal control, and released a series of standards and guidelines to promote the enterprise, establish and perfect the internal control. However, the development of accounting computerization and internal control brought new problems and challenges. Therefore, establishing the accounting computerization of internal control is particularly important.
Key words: computerized accounting internal control measures
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第1个回答 2009-05-06
Abstract
With the development of science and technology, computer data processing technology in the field of accounting has been widely used. Enterprises in the establishment of a computerized accounting system, accounting is basically from the simple manual accounting, scared, out of reporting, accounting accuracy and reliability have been greatly improved, but it is also the internal control for the enterprise brought new problems and challenges. This paper analyzes the computerization of accounting and internal control issues arising therefrom, and on this basis of computerized system of internal control measures.
In recent years, China attaches great importance to the study of internal controls, and issued a series of norms and guidance to promote the establishment of internal control and improved. However, given the development of computerized accounting internal control has brought new problems and challenges. Therefore, the establishment of the Internal Accounting Control is especially important.
Paper Keywords: Accounting internal control measures
With the development of science and technology, computer data processing technology in the field of accounting has been widely used. Enterprises in the establishment of a computerized accounting system, accounting is basically from the simple manual accounting, scared, out of reporting, accounting accuracy and reliability have been greatly improved, but it is also the internal control for the enterprise brought new problems and challenges. This paper analyzes the computerization of accounting and internal control issues arising therefrom, and on this basis of computerized system of internal control measures.
In recent years, China attaches great importance to the study of internal controls, and issued a series of norms and guidance to promote the establishment of internal control and improved. However, given the development of computerized accounting internal control has brought new problems and challenges. Therefore, the establishment of the Internal Accounting Control is especially important.
Paper Keywords: Accounting internal control measures
